Neue SV-Trinkgeldpauschalen ab 2026

Introduction

Following experience with the flat-rate tipping scheme, the government and social partners have agreed to amend the legal basis for flat-rate tips from 1 January 2026. In the hotel and catering industry, a concrete agreement has already been reached on standardised tipping rates throughout Austria from 1 January 2026.

The Legal implementation of this agreement took place in October.

Amendment to the ASVG and AVRAG (affects all „tipping industries“)

A legal basis for the determination of standardised nationwide tipping rates is created. The relevant amendment to the ASVG, which is currently under review, is of particular importance to the hotel and catering industry, but also applies to other sectors with tipping. The legal framework for tipping regulations is to be adapted from 2026:

No SI obligation for tips that exceed the lump sums: The law makes it clear that the fixed lump sums Maximum amounts are. This means that the tips actually received can only be used if they are lower than the fixed lump sum. From 1 January 2026, the actual tips will therefore no longer be taken into account for the SI contribution base, even if the amount is demonstrably higher.
„Amnesty for the past“For periods prior to 1 January 2026, the social insurance institution's right to set contributions for „flat-rate excess“ tips expires on 1 January 2026, provided that the insurance institution announces new flat-rate tips (based on the new legal situation) by 30 September 2026. If advance notifications or subsequent charges have already been made, possible cases of hardship with regard to subsequently charged tip-related contributions must be examined by the social insurance institution (usually ÖGK) within the framework of self-administration; the contribution bases of the insured persons then remain unaffected.
The determination of flat-rate tips should only be made for employees who usually receive tips or participate in tips within the company (e.g. when tips are distributed via a company Tronc system).

An accompanying labour law Regulation provides for new information obligations of the company from 01.01.2026: All employees who participate in a tip distribution system must be informed about the distribution formula at the beginning of the employment relationship. In the case of existing employment relationships, the information must be provided shortly after 1 January 2026. In addition, from 1 January 2026, all employees who receive or share in non-cash tips have a right to information about the amount of non-cash tips. Implementation can be defined more precisely in collective agreements. This regulation is intended to ensure transparency in the company and for the employees.

Special social partner agreement for the hotel and catering industry

According to an agreement between the social partners, the following will apply in the hotel and catering industry from 1 January 2026, standardised nationwide flat rates for tips subject to social insurance contributions. This applies on a full-time basis; in the case of part-time work, the lump sum is to be applied on a pro rata basis.

	Employees with debt collection	Employees:in without collection
2026	EUR 65,-	EUR 45,-
2027	EUR 85,-	EUR 45,-
2028	EUR 100,-	EUR 50,-
afterwards	Indexing	Indexing

Supplementary information on the tax exemption of tips

Since the Federal Ministry of Finance has supplemented the explanations on the tax exemption of tips in the wage tax guidelines in two points, a legal clarification can still follow in the aspects of the relationship between the amount of tips vs. wages and distribution according to a fixed key.

Update February 2026

Central rules of practice relating to flat-rate tips

1. flat-rate tips as an upper limit

The flat-rate amounts specified in the respective regulations represent a maximum limit under social security law. In industries with defined flat-rate tips, GPLB auditors are therefore no longer allowed to use higher tip amounts - neither by estimation nor by including credit card tips. These flat rates therefore act as a protective shield: If the correct flat-rate amount is applied to the employees concerned, there is no obligation to keep additional tip records.

2. very wide range of applications in practice

The applicable regulations often define the personal scope of application extremely broadly:

In the hotel and catering industry, this includes all workers, employees, apprentices and compulsory interns - even without direct contact with guests (e.g. cooks).
In the hairdressing, pedicure, cosmetics and massage trades, workers and commercial apprentices are included (but not employees or commercial apprentices).
In the passenger transport industry, the flat rates generally apply to all drivers, including bus drivers on excursions, for example.

Only employees who explicitly fall under an exemption specified in the respective regulation are exempt from the flat-rate regulation (e.g. bus drivers in scheduled services or school transport).

3. opting out - but only with suitable evidence

Employees whose actual tips received in a calendar month demonstrably amount to less than 50 per cent of the respective flat rate can be excluded from the flat rate regulation. In these cases, the verifiable tips received - up to EUR 0.00 - are deemed to be the relevant amount.

Credible documentation, such as tip records, is important. Alternatively, for activities without customer contact, agreements on a ban on accepting tips or at least an annual written confirmation of non-receipt of tips can be considered.

4. careful categorisation of all employees

Companies should systematically go through their entire workforce covered by the tip allowance and clearly allocate each person:

Do you receive tips?
If not: Does an exception such as opting out apply?
In the hotel and catering industry: Should a distinction be made between activities with or without debt collection? How should back office or building services be handled?

5 Aliquotation for part-time and occasional employees

The lump sums apply to full-time employees. For part-time or occasional employees, only the pro rata lump sum is to be applied. ÖGK recommends calculating this on an hourly basis using the divisor 173.

6. regulation for absences

Flat-rate tips also apply during absences - such as sick leave, holidays or vocational school - as long as these do not last longer than one continuous month. The flat rate may only be cancelled after an absence of more than one month (from the second month).

The ÖGK has published a FAQ collection for the most important questions on the subject: available here.

Flat-rate tip regulations per sector:

At the beginning of January 2026, the Austrian Health Insurance Fund announced flat-rate tipping rates for four sectors, which will be applicable nationwide from 1 January 2026:

Further special social partner agreement

for the hairdressing industry

Personal scope of application: Employees and industrial apprentices

	Workers:inside	Commercial apprentices
2026	EUR 70,-	EUR 22,-
2027	EUR 85,-	EUR 22,-
2028	EUR 100,-	EUR 25,-
afterwards	Annual valorisation with the revaluation figure	Annual valorisation with the revaluation figure

for the chiropodist, beautician and masseur trades

Personal scope of application: Employees and industrial apprentices

	Workers:inside	Commercial apprentices
2026	EUR 65,-	EUR 20,-
2027	EUR 85,-	EUR 20,-
2028	EUR 100,-	EUR 25,-
afterwards	Annual valorisation with the revaluation figure	Annual valorisation with the revaluation figure

for the passenger transport industry

Personal scope of application: Drivers in passenger transport

	Handlebars:inside
2026	EUR 70-
2027	EUR 80,-
2028	EUR 90,-
afterwards	Annual valorisation with the revaluation figure

Status August 2025

After lengthy negotiations, the government has agreed that tips will remain tax-free and that the flat rates for tips in the hotel and catering industry, which are relevant for social insurance purposes, will be standardised across Austria from 2026. In future, the planned flat-rate social security allowance will be EUR 65 for waiters with collection and EUR 45 without collection. The actual tip, even if it can be proven in individual cases - for example by credit card payment - or estimated to be significantly higher than the SI flat rate, will no longer be used for the SI contribution base in future.

This is intended to create legal certainty and eliminate the risk of corresponding additional social security contribution claims. According to the latest information, there may be a general amnesty for ongoing proceedings, i.e. these are to be discontinued without additional social security payments. A hardship provision has been announced for cases that have already been concluded with high back payments based on actual tips.

Status: 30 October 2025
^{Created: 04.08.2025
Source: Kraft & Kronberger specialised publications
Photo: Chevanon Photography}